SEATTLE,
Washington � Two innocent and patriotic citizens� dodge 64 IRS lethal
bullets in a triumph for justice and the American way.

Last
Christmas, the spirit of the season bestowed upon a Montrose, CO couple
the greatest gift of all, freedom! James and Pamela Moran, facing
a possible 180 combined years of incarceration were found not guilty
by a jury of their peers on all 64 charges of an indictment in a Federal
Courtroom. This victory defied all odds because the Morans were convicted
of the same charges in December of 2004. The Ninth Circuit Court of
Appeals overturned the Moran�s 2004 convictions, granting them the
new trial.

Staying
true to form the government once again indicted the Morans and a court
date was set for early December of 2007. The government expected the
same outcome from this trial as they experienced in the first one
in 2004. Now enters a ringer for the Morans in Texas attorney, and
former Golden Gloves Champion, Michael Minns. So it was back to Sleepless
in Seattle for round two.

This
time the Assistant United States Attorneys (AUSA�s) would draw the
darling of both the right wing and left wing, with G. Gordon Liddy
on the right endorsing Minns as America's top criminal tax defense
lawyer on his top rated national radio show. Liddy also plugged Minns�
book, "How to Survive the IRS" in 2001. On the left wing, Geraldo
Rivera based two shows in 1991 and 1992 on innocent clients freed
by Minns' remarkable legal skills, while endorsing Minns' best seller,
"The Underground Lawyer.� Minns� thirty year career has been noted
for his envelope pushing defenses of citizens against what he calls,
"The American Gestapo", and "The Tax Terrorists" - The IRS!

Mickey
Brown, the former Texas middle weight champion, who trained Minns
and worked his corner when he won the 1969 Golden Gloves Boxing Championship
Title remarked that, �In boxing you wear a cup to protect you from
the low blows. I taught Mike to avoid low blows and he has made a
career out of stopping lawyers and the IRS from landing them. Pound
for pound he's the best Tax Defense lawyer and the Best Legal Malpractice
lawyer in the country. And you need both to fight these unscrupulous
terrorists."

It�s
true that Minns� unblemished string of acquittals for clients and
reversals on appeal won him widespread acclaim, but his combination
of skills in which he maintained a practice suing bad lawyers and
accountants led to his most unusual conquest; that of winning the
largest Test Case Petitioner reversal and tax refund case in United
States history. This accomplishment entailed obtaining a circuit court
finding that the IRS had indeed committed a fraud in court against
1300 airline pilots during a 2003 tax case. Without missing a jab
or combination flurry Minns dismantled the careers of two corrupt
IRS lawyers who promoted the fraud for fun, profit and self aggrandizement.
Mr. Kenneth W. McWade and his superior William A. Sims were subsequently
suspended from their respective state bars and lost their privilege
to practice law before the Tax Court due to Minns� efforts. This was
the first time in history that IRS lawyers were publicly and thoroughly
punished for their fraud, all the while on the taxpayers� payroll.
Treat the IRS code with that much irreverence and you end up in a
jail cell.

The
Morans, sitting at the same table, in the same court room where they
had been convicted and sentenced to serve hard time in prison, nearly
three years earlier, were of course concerned. They had nothing more
than their innocence, their faith, and Michael Minns' team to support
them. While each of the counts had been won (often by Minns in previous
trials) by themselves, no one had won a dozen straight counts, on
off shore tax counts, coupled with money laundering accounts, and
wire fraud counts, since a New York lawyer in the 60's, straight across
the board. While some lawyers brag about winning a few of the counts
(forgetting to talk about losing a few counts too), in today's sentence-guidelines-directed
Federal system, each count is like a bullet...one guilty count means
time in prison. Minns counts each bullet as a defeat. The government
had indicted the Morans with 64 counts, 64 bullets, and the first
time they had fired their machine gun all 64 bullets had stolen blood
from the Morans. While the appellate court removed all 64 bullets,
the emotional scars were still there on this Minister and his Sunday
school teacher, Church organist wife, who had, three years earlier,
listened as the Judge read the verdicts of guilty one after the other,
and then ordered them to prison if they lost their appeal. So they
faced the same table prepared before them in the presence of their
enemies, but also in the presence of an American Jury sworn to presume
innocence.

History

On
February 28, 2001, the IRS conducted the largest raid in its history
covering three countries, Canada, Costa Rica and the United States,
leading to the indictments of dozens of people across the country
that worked for or purchased products from an organization called
Anderson Ark and Associates (AAA) based in Costa Rica.

Armed
searches and arrests took place coast to coast stretching from Boston
to Sacramento and Fresno California and from Seattle to South Carolina
and Texas. At the time this police action was referred to as, �stopping
the largest tax scam in history.�

During
the next six years, indictments rained down from Washington targeting
nearly everyone who participated in the organization, either as a
developer, unsuspecting promoter, or trusting client. From February
2001 until November 2007, the IRS had a 100% conviction rate. That
on the surface may be an impressive record but when the truth is finally
revealed their success is not unlike a ballplayer�s stats while on
steroids. If someone was one of the 25,000 participants the odds were
very high that that person would be indicted, prosecuted, tried and
convicted. What was their offense? � Actually, it was following the
Internal Revenue Tax Code.

The
Morans became involved in AAA through a professional relationship
with Roosevelt Drummer, a former IRS agent who rendered them tax accounting
assistance years earlier. Mr. Moran, a Viet Nam veteran and minister,
who, along with Pamela a church organist truly believed in the AAA
mission of ridding people of debt and creating wealth. Their passion
for this program led them to a leadership position within the organization,
assisting others in marketing various products and opportunities.
For their efforts in helping others they were subjected to humiliation
through investigations, indictments, arrest and two Federal trials
that drew national exposure in Seattle, WA. Included in this Federal
travesty was confiscation of their worldly possessions, including
their home and new Jeep.

The
charges included alleged charges of wire fraud, money laundering and
assisting in the preparation of false tax returns. This form of incrimination
is particularly odd since the Moran�s were not privy to the clients�
tax returns, nor did they suspect that they were doing anything unlawful
or illegal. The money they were accused of defrauding people out of
included their own money which they never got back. The Morans were
literally accused of being involved in a conspiracy to steal money
from themselves. Never the less they were put on trial in late 2004
along with four Certified Public Accountants or IRS enrolled agents,
the alleged ring leaders of the organization, Keith Anderson of Costa
Rica and Wayne Anderson from Central California, as well as the head
of United States operations Richard Marks.

The
first trial lasted for more than a month ending with guilty verdicts
for the Andersons, Marks and James and Pamela. The CPA�s verdicts
were hung and the government agents� threats to pursue them with another
trial eventually led to their capitulation, because of the stress
and financial ruin to which they were being subjected. The mighty
Department of Justice got their marks and all was well with the world.
Not quite, ruled the Ninth Circuit Court of Appeals. Much to the chagrin
of the Assistant United States Attorneys, it appears the over zealous
prosecutors and judge in the 2004 trial failed to allow Pamela�s testimony
regarding her state of mind as to her intent to break the law to be
heard during the trial. As has happened in other AAA trials the government,
and in some cases the defense attorneys, took all precautions to keep
the defendants from telling their story. It appears this inconvenient
truth threatened their desired outcome, for if the juries were allowed
to hear defendants argue that there was no willfulness or knowledge
of breaking any law they would be found not guilty. The Morans being
good law abiding folk only wanted to help others less fortunate than
themselves or help those more fortunate to find tax deferment advice
from the CPA staff. Tax avoidance is not the same as tax evasion and
is an acceptable practice sought out by people every day all over
this country.

Unlike
those victims/defendants that were tried before them, the Morans,
with the assistance of Michael Minns, his daughter Attorney Rain Minns,
Peter Mair and John Zulauf, heard angels singing when all counts of
the indictment received a not guilty verdict. The IRS skein of convictions
stopped when the Jury of 12 citizens heard the truth and exposed the
callous disregard the tax enforcers have for honest people looking
for investment advantages. More importantly the acquittals proved
that everyone in the organization below the Moran�s level, including
those that promoted the program never had any knowledge that the program
was anywhere near illegal, a point that the IRS or the DOJ has not
bothered to prove. In fact, the prosecutions occurred because the
people involved did not hold elite status as determined by government
bureaucrats.

Hundreds
of lives have been damaged and some destroyed because of run amuck
government agents and deceitful prosecutors and in most cases compliant
judges. For the Morans these verdicts ended nearly seven years of
horror as they lived with the fear of being separated if imprisoned,
loss of their assets, reputations and alienation of friends and neighbors.

Paul
DeFosses, former IRS revenue agent and founder of the Whistle Blowers
Association of former IRS employees has declared
that the organization for which they once worked has gotten out of
control and violates American principles of justice. DeFosses is reported
to have said: "Minns is so far above the pack there is no number �Two.�
He is the top tax defense lawyer in the country." DeFosses has testified
about IRS atrocities several times before the U.S. congress and helped
draft the Tax Payers Bill of Rights. Rights, that seem to have vanished
through the unbridled ambition of bottom dwellers working with a badge,
under the color of law. [Order Attorney Michael Minns' book "The
Underground Attorney"]

Enrolled
Agent Collis Redd, reviewing the cases remarked, "If you can't hire
Minns or get a lawyer willing to study his books and techniques, pack
your tooth brush. You are going to jail. No one else knows how to
defend the innocent taxpayer in court. Minns wrote the book, actually,
both of them."

Congressman
and Presidential contender Ron Paul said, "Working in the tradition
of the framers is attorney Michael Louis Minns. He has defended many
Americans against the depredations of the tax police, and argued for
a fair and constitutional system in place of the personal income tax."
Congressman Ron Paul also wrote the introduction to Minns� second
book.

John
Berthound, President of the National Taxpayers Union said, "Tax-and-Spend
Members of Congress and their shrill media allies proclaim that 'tax
cheating' is rampant and on the rise because of recent IRS reforms.
Michael Minns provides prima facie evidence against those who would
like to make us think we've gone 'too far' in trying to rein in IRS
abuse and change the way we tax our citizens."

So
it is said that behind every successful man there stands a strong
capable woman and in this case she is Minns' daughter Rain, who volunteered
to act as co-counsel with her Father. With a successful career helping
bring justice to people harmed in senior housing facilities behind
her, she answered the call to pitch in and got the defense team ready
for trial. This was a daunting task as the Minns team had all of three
months to un-track the U.S. Government team of prosecutors. Rain Minns,
a long time advocate for tax justice will continue as a partner in
her father�s firm to help people like the Morans and other investors
in AAA, or victims of malicious prosecution everywhere who didn't
get their fair day in court.

What
follows are vignettes portraying some of the tactics used by the men
in black. During the recent trial one witness spoke about the government
asking her to lie about the Morans and make them out to be at the
top of the AAA organization. What is astounding is that she was asked
this question by the prosecutor after Minns question was objected
to and sustained.

Probably
the person in charge of the attack on the Morans, that did the most
damage to these two innocent people, was CID agent Michelle Hagemann,
known for her shoot-from-the-hip and asks-questions-later style of
investigation. CPA Joseph Moschetti of Grand Junction, CO took it
upon himself to personally destroy the Morans. Moschetti, who may
have been concerned about losing a client to AAA took it upon himself
to act as an investigating agent and recorded phone calls with the
intent to entrap the Morans. These tapes were handed over to CID agent
Hagemann, who under oath admitted she had a professional relationship
with Moschetti, who swore to bring the Morans down. Hagemann also
admitted, �The tax code can be complex depending upon which section
you are looking at.� Minns
stated he had trouble understanding the relationship between Hageman
and Moschetti, who Hageman called the most honorable and honest of
individuals.

On
the stand Hageman avoided answering this question ten ways from Sunday,
until finally, under Minns' polite but persistent questioning, she
admitted that there was more to her relationship with Moschetti than
simply an IRS agent to an informant. Minns kept asking: "How is it
that this CPA has the phone number of an IRS Special Agent? Isn't
that unusual?" And the truth finally came out. Not only did Hageman
accompany Moschetti personally to an Anderson Ark meeting where the
Moran's were speaking, she finally admitted, he also prepared her
personal tax returns. "Will Moshetti get a reward for turning these
people in?" Minns asked her. And again she avoided the straight answer
saying: "I know nothing about it," until finally she admitted it was
possible that a request would possibly come to her when all the trials
were over.

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To
this day the IRS has never proven the AAA program illegal. In fact,
this paper reported over 18 months ago that the IRS auditors did not
consider the program illegal, but the Department of Justice attorneys
were prosecuting participants as if it were the largest tax scam in
history. Presumption trumps reality every time.

The
Morans, sitting at the same table, in the same court room where they had
been convicted and sentenced to serve hard time in prison, nearly three
years earlier, were of course concerned. They had nothing more than their
innocence, their faith, and Michael Minns' team to support them.